The standard VAT rate is 20%. In addition, the law provides for 6% on a specified list of supplies, including accommodation, certified agritourism, books, advertising in audiovisual media, electric public transport, and sports infrastructure works, and 10% on agricultural inputs.
This page provides the list of supplies with the reduced rate, clarifies the threshold for each category, shows how the rates are allocated when a business simultaneously sells supplies subject to the 6% and the 20% rates, and gives the calculation of the monthly liability in such cases.
Read also: How VAT works: collected, deductible, and liability.
| The | Where does it apply? |
|---|---|
| 20% | The standard rate for any supply not specifically addressed by law. |
| 6% | Accommodation: a 5-star resort hotel with special status; certified agritourism, non-alcoholic beverages; advertisements in audiovisual media; electric public transport 9+1; books; sports infrastructure works |
| 10% | Agricultural inputs: fertilizer, pesticides, seeds, and seedlings |
| 0% | Export of goods and supplies treated as exports |
The rate is not chosen by the business and does not depend on the client's status. It depends on the nature of the supply, so the right question is not “what rate do I have,” but “what supply am I making on this invoice.”.
Accommodation is the largest category of the 6% standard and the most sensitive in implementation, because accommodation establishments simultaneously sell lodging and other services. Standard 6% applies to the accommodation service, while the bar, restaurant, shop, and additional services follow their own standard.
The categorization of accommodation facilities is carried out in accordance with Order No. 213, dated November 19, 2025. A structure classified and registered under that act has a clear basis for the reduced rate, whereas a unit that invoices accommodation without this basis finds it difficult to defend the 6% rate in a audit.
Read also: Tax compliance of accommodation structures and fiscal incentives.
For five-star resort hotel establishments with special status, the law provides the same rate of 61%. Special status is not automatically granted by the number of stars; it is awarded according to the relevant procedure, so for this category the status document is kept with the tax file.
Certified agritourism is subject to the 6% rate, but beverages are excluded. In practice, this means that an invoice from an agritourism facility can carry two rates: 6% for the certified service and 20% for beverages. The split is made on the invoice at the time of issuance, not at the end of the year.
Norma 6% applies to audiovisual media advertisements. Internet, social media, or printed material advertisements are not included in this category and follow the standard norm.
Norma 6% applies to public transport using electric vehicles with 9+1 seats. The requirement is twofold—electric and within this capacity—so its application does not extend to public transport in general.
The supply of books is taxed at 6% VAT. Other printed materials, stationery, and store items are subject to the standard rate, so a bookstore is exactly the classic case of two rates under one roof.
Norma 6% applies to sports infrastructure works. This is a category related to the scope of work, so the contract and the scope description are the documents that incorporate the norma.
Tariff rate 10% applies to agricultural inputs, namely fertilizers, pesticides, seeds, and seedlings. Hormones classified under tariff code 2937 are excluded from this rate and are subject to their own treatment.
The category is tied to the product, not the buyer. The supply of fertilizers is taxed at 10% even when the buyer is not a farmer, and an agricultural tool that is not on the list of inputs does not receive 10% even when the buyer is a farmer.
Read also: Compensation of agricultural producers and special regimes.
The allocation of rates isn't a year-end task; it's an invoicing task. The fiscalization system records the rate for each invoice line, and the sales book groups supplies by rate. If the allocation is done incorrectly on the invoice, it will also be wrong in the books and on the return.
✔ Break down supplies into items and invoice lines for 6%, 10%, and 20% so that the sales book groups them correctly.
✔ Do not apply the reduced rate to a mixed package without splitting it, because the main supply rate does not automatically absorb the others.
✔ Save the document that contains the rate, i.e., the agritourism certification, the classification of the accommodation facility, the sports activities contract.
✔ Check that the billing system has all three rates configured, because the most common error comes from an item recorded with the default rate.
The deductible VAT on purchases remains what the suppliers have invoiced, often 20%, even though the sale is made at 6%.
A hotel in one month invoices accommodation of 4,000,000 lekë excluding VAT, i.e., 240,000 lekë of VAT collected at the 6% rate, and invoices bar, restaurant, and beverages of 1,500,000 lekë excluding VAT, i.e., 300,000 lek VAT collected at the 20% rate. Total VAT collected is 540,000 lek. The month's purchases, all at the 20% rate, total 1,200,000 lek without VAT, i.e. 240,000 lek of VAT deductible. The payable amount is 540,000 minus 240,000, i.e. 300,000 lek.
A bookstore sells books worth 2,000,000 lek without VAT, i.e. 120,000 lek of VAT collected at 61%, and stationery worth 500,000 lek without VAT, i.e. 100,000 lek at 20.1%. Collected VAT is 220,000 lek. It buys books from the publisher for 1,400,000 lek without VAT, so 84,000 lek of VAT is deductible, and stationery for 300,000 lek without VAT, so 60,000 lek. The deductible VAT is 144,000 lekë. The liability is 220,000 minus 144,000, so 76,000 lekë.
A seller of agricultural inputs sells fertilizer and seeds for 3,000,000 lek without VAT, i.e. 300,000 lek VAT collected at the 10% rate. Purchases in the same category amount to 2,000,000 lek without VAT, i.e., 200,000 lek of VAT deductible. The payable amount is 100,000 lek.
This is the normal situation for a hotel, a bookstore, and an agritourism business. Purchases are recorded at 201 TP3T, sales at 61 TP3T. The result is a recurring credit balance, and when it remains for three consecutive months and exceeds 400,000 lek, a refund may be requested.
Read also: Conditions and deadlines for VAT refund.
The law provides for two reduced rates: 6% for a list of supplies and 10% for agricultural inputs. The standard rate remains 20%.
6%. Other services of the facility, such as the bar, restaurant, and beverages, follow their own rate.
Read also: Tax on tourist accommodation by Airbnb and Booking.
No. Beverages are excluded from the reduced rate and are billed at the standard rate.
61% VAT on the supply of books. Stationery and other store items are taxed at 20%.
There is none. Standard 6% applies to audiovisual media advertisements, while digital advertising follows the standard rate. When it is purchased from an overseas supplier, it is invoiced automatically.
Yes. The deductible VAT remains that which is invoiced by the supplier, thus creating a credit balance that is carried forward and, when it exceeds 400,000 lekë for three consecutive months, can be claimed for refund.
Neither. The rate depends on the nature of the supply under the law, so neither a business customer nor an individual can change it.
For five-star resort hotels with special status, the law provides for the rate 6%. The special status is documented in accordance with the relevant procedure and kept on file.
The document proving the category is the classification of the accommodation facility under Order No. 213/2025, the agro-tourism certification, the contract with the facility for sports infrastructure works, or the specification of the medium for audiovisual advertisements.
Read also: The New Tourism Law and Accommodation Structures.